Supreme Court · 2005 INSC 84 · Decided 18 February 2005
M. Ahammedkutty Haji v. Tahsildar, Kozhikode Kerala and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 84 · [2005] 2 S.C.R. 167
- Case number
- CIVIL APPEAL No. 1307/2005
- Decided
- 18 February 2005
- Bench
- RUMA PAL, C.K. THAKKER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Kera/a Building Tax Act, 1975-Sections 6(3) and 15(1)-Building tax­ levy of-On newly constructed building-Initial assessment by invqking Section 6(3)-'-Subsequent order invoking Section 15(1) for rectification of the previous C order-Assessment u/s. 15(/) upheld by the Revenue Authority, was new, Section 6(3) could not have been invoked as the same is applicable only in cases covered u/s 5(2),(3) or (4) to a building already in existence-Hence, order invoking Section 15(/) for rectifying the mistake apparent on the record was justified D Expression "Any mistake apparent
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